Treasury
270 FOI requests | Full disclosure rate: 38.5%
The Freedom of Information requests to the Isle of Man Treasury reveal an authority that is highly transparent regarding aggregate financial data but increasingly protective of operational details and specific contractual arrangements. The most striking disclosures concern the 'Aircraft VAT Refund' scheme, where the Treasury confirmed over £300 million in refunds between 2016 and 2019 before the practice ceased entirely (Cases 679571, 1121225, 2695289). Similarly, the Treasury has been open about systemic administrative challenges, admitting to a backlog of over 7,000 unassessed tax returns due to staffing shortages (Case 1178052) and providing detailed breakdowns of high-profile expenditures like the Manx Care CEO office (Case 4159610). However, a pattern of obstruction emerges in requests concerning legal aid and investment specifics. The Treasury has moved from providing aggregated legal aid costs to refusing to confirm or deny specific payments (Case 3851581) and labeling persistent inquiries as 'vexatious' (Case 4004962). Furthermore, while the Treasury discloses high-level asset allocations, it consistently withholds detailed pension fund holdings and consultancy billable hours, citing commercial sensitivity and ongoing tender processes (Cases 823766, 2592433). This suggests a government that welcomes public scrutiny of its bottom line but resists deep dives into the mechanics of its decision-making and specific vendor relationships.
Key Cases
Case 679571 — Discloses a staggering £253 million in VAT refunds for 68 aircraft between 2016-2018, revealing the scale of a specific tax incentive scheme that has since vanished from the records.
Case 4159610 — Provides a full breakdown of the £27.8 million expenditure by the Manx Care CEO office, a significant disclosure regarding healthcare leadership costs that was previously opaque.
Case 1178052 — Explicitly links a backlog of 7,424 unassessed tax returns to staffing shortages, offering a rare internal admission of administrative failure affecting revenue collection.
Case 4004962 — Marks a shift in the Treasury's approach to transparency, where a request for legal aid data was classified as 'vexatious' due to the frequency of correspondence, effectively blocking further scrutiny on that topic.
Case 2249733 — Directly addresses corruption concerns by confirming that no Covid-19 Salary Support Scheme payments were made to businesses linked to former Chief Minister Howard Quayle, providing a clear 'all clear' on a high-profile allegation.
Related FOI Stories
Aircraft VAT Refund Scheme — #679571, #1121225, #1651945, #2695289
Legal Aid Expenditure and Administration — #356063, #356067, #356065, #2541489, #2594293
Pension Fund Investments and Ethics — #433135, #823766, #847165, #1037461, #1558209
Tax Arrears and Collection Efficiency — #654168, #684267, #688567, #1178052, #1193049
Strategic Consultancy and 'Our Big Picture' — #2592433, #2594494, #2306897
All (270)
All information sent (104) ·
Some information sent but part exempt (60) ·
Information not held (28) ·
Some information sent but not all held (26) ·
No information sent - all held but exempt (25) ·
Not required to fulfill request (7) ·
Vexatious request (6) ·
Not upheld (5) ·
Upheld - partial (3) ·
Upheld - full (2) ·
Request lapsed - requested information not provided (2) ·
Neither confirm or deny information held (1) ·
Decision Notice - Complaint not upheld (1) ·
| Date | Title | Outcome |
|---|---|---|
| 2026-02-18 | Freedom of Information Request - New Manx Tax Residents Aged Over 60 | All information sent |
| The request sought data on new Manx tax residents aged 60 or over for the last five tax years, and the Treasury disclosed aggregate figures broken down by year and residency status. | ||
| 2026-02-10 | Immigrant workers and their families | Some information sent but part exempt |
| A request for detailed statistics on Isle of Man worker migrant visas, including nationality breakdowns and dependent counts, was partially fulfilled with aggregate data tables, while specific nationality lists were withheld due to privacy concerns. | ||
| 2026-01-22 | Number of tax returns with more than just salary information | Request lapsed - requested information not provided |
| The requester asked for statistics on Isle of Man tax returns for the 2023/2024 year to assess administrative burdens and potential savings from a UK-style self-assessment system. The Treasury disclosed that 61,225 returns were submitted, with 86.3% containing income sources or deductions beyond simple employment income. | ||
| 2026-01-06 | Immigration, Illegal entry by sea and air and removals | Some information sent but not all held |
| A request for monthly data on illegal immigration entries to the Isle of Man from January 2025 was partially fulfilled, with the Treasury disclosing the total number of individuals and their nationalities while withholding specific port, mode of arrival, and cost data due to lack of records or personal information exemptions. | ||
| 2026-01-05 | Work visas issued 9 months to 31 December 2025 | Some information sent but part exempt |
| The request sought work visa statistics for the Isle of Man from April to December 2025, but the Treasury only provided data for the period of October to December 2025, citing partial exemptions for the earlier months. | ||
| 2026-01-05 | Applications by immigration route 9 months to 31 December 2025 | Some information sent but part exempt |
| The request sought immigration application and visa issuance statistics for April to December 2025, but the Treasury only provided data for October to December 2025 as earlier figures were already publicly available. | ||
| 2026-01-01 | Further to my request regarding your ref number 5160885 | No information sent - all held but exempt |
| The requester asked for the asset values of the IOMSP and IOMSPG and the depreciation policy for new vessels. The Treasury withheld the asset values citing a qualified exemption for information intended for future publication, while directing the requester to a public document for the depreciation policy. | ||
| 2025-12-16 | Local Authority Rates | All information sent |
| The applicant requested a breakdown of Local Authority rates paid and outstanding for the 2023/24 and 2024/25 financial years, excluding Douglas, Braddan, and Onchan. The Treasury disclosed all requested information, providing specific payment figures per parish and total outstanding amounts in attached appendices. | ||
| 2025-12-10 | Funding for the next Isle of Man Steampacket vessel | No information sent - all held but exempt |
| The requester asked how the Isle of Man Steam Packet Company would fund a £120 million replacement for the Manannan vessel given its existing debt levels. The Treasury refused to provide new information, stating that the details are already reasonably accessible via public news articles. | ||
| 2025-12-09 | Manx Development corporation funding | All information sent |
| The request sought details on new loans to the Manx Development Corporation and confirmation of funding for the Old Nurses Home refurbishment. The Treasury disclosed that loans 1 and 3 fund the refurbishment and provided the total amount drawn down from the Lloyds Bank facility. | ||
| 2025-11-11 | Worldpay Contract and subsequent tender | All information sent |
| The requester asked when the current Worldpay contract would expire and when the tender process would begin. The Treasury disclosed that the contract operates on a rolling yearly basis with a two-month termination notice requirement, but confirmed they do not hold information regarding the start date of the future procurement process. | ||
| 2025-11-07 | Immergration | Information not held |
| The requester asked for statistics on illegal immigration to the Isle of Man via boats and planes from 2023 to the present, but the Treasury refused the request stating the information is not held. | ||
| 2025-11-06 | Cost of PA increase | All information sent |
| The requester asked for the detailed workings behind a Treasury estimate that increasing the personal allowance to £20,000 would reduce income tax revenue by £63m. The Treasury explained the modelling methodology and provided revenue impact ranges but withheld the specific individual tax records used in the calculation due to data protection laws. | ||
| 2025-10-28 | Income Tax bands breakdown | All information sent |
| The Treasury responded to a request for Isle of Man income tax statistics for tax years 2020/21 to 2023/24, disclosing full data on taxpayer counts and tax amounts across various liability bands and tax cap elections. | ||
| 2025-10-23 | Castletown School Hill Estate Redevelopment & CTC Governance Issues | Upheld - partial |
| The request sought information regarding delays in the Castletown School Hill redevelopment and governance issues within the Castletown Town Commissioners, specifically concerning Treasury involvement and appointment processes. The Treasury partially upheld the request, disclosing internal emails and ministerial decisions detailing cost overruns and project governance concerns, while redacting specific sections related to individual staff and internal deliberations. | ||
| 2025-10-23 | Local Authority | Some information sent but part exempt |
| 2025-10-10 | Government Procurement Cards | All information sent |
| The request sought data on the number of government procurement cards in circulation and total spending on them for the Isle of Man between 2019 and 2025. The Treasury disclosed that 1,093 active purchase cards are in use and provided specific expenditure figures for the requested financial years, clarifying that the government issues purchase cards rather than procurement cards. | ||
| 2025-10-06 | Treasury Processing of KWC Finance Related FOI Requests | Some information sent but part exempt |
| The request sought internal Treasury correspondence and documents generated during the processing of three specific FOI requests regarding VAT on private school fees and KWC Finance. The Treasury disclosed some information, including internal emails discussing the VAT request, but the overall outcome was partially exempt. | ||
| 2025-10-06 | Legal Aid Steering Group key documents | Some information sent but part exempt |
| The request sought key documents for the Legal Aid Steering Group, including terms of reference and implementation plans. The Treasury disclosed the Terms of Reference document but withheld other requested items, citing partial exemptions. | ||
| 2025-10-03 | RegEx Limited FoI Request - Isle of Man Treasury 2 | Some information sent but part exempt |
| RegEx Limited requested five years of monthly immigration statistics, staff numbers, and expenditure breakdowns from the Isle of Man Treasury. The authority partially disclosed the data, providing detailed application statistics for 2020 and 2021 while withholding other requested information. | ||
| 2025-10-01 | Work visas issued 6 months to 30 September 2025 | Some information sent but part exempt |
| 2025-10-01 | Applications by immigration route 6 months to 30 September 2025 | Some information sent but part exempt |
| The request sought a summary of immigration applications and visas issued in the Isle of Man from April to September 2025. The Treasury provided the data but partially exempted specific visa approval figures under Section 25 to protect personal information. | ||
| 2025-10-01 | Specific sanctions licenses relating to insolvency | All information sent |
| The request sought confirmation on the number of specific sanctions licenses applied for and granted under the insolvency licensing purpose introduced in December 2024. The Treasury responded that zero licenses have been applied for and zero have been granted under this specific provision. | ||
| 2025-09-02 | Pillar Two Global Minimum Tax - Number of In-Scope Companies | All information sent |
| The request sought the number of multinational enterprise groups in scope of the Isle of Man's Pillar Two Global Minimum Tax and a breakdown of those subject to Domestic or Multinational Top-Up Taxes. The Treasury responded that exact numbers cannot be definitively determined but provided estimates of circa 200 groups for the Domestic Top-Up Tax and fewer than 10 for the Multinational Top-Up Tax. | ||
| 2025-08-27 | Minutes of meetings in relation to the Manxman | All information sent |
| The requester asked for Treasury minutes regarding discussions on the MV Manxman and the Isle of Man Steam Packet Company from the initial planning stages until the vessel's arrival in Douglas. The Treasury responded by releasing extracts of meeting minutes that met the specified criteria. | ||
| 2025-08-20 | Passports Immigration and Nationality Services | All information sent |
| The request sought data on staff working from home within the Passports Immigration and Nationality Services from January 2023 to September 2025. The Treasury disclosed that four staff members worked from home during this period and provided the total number of days per year. | ||
| 2025-08-13 | Review of Discount Rate for PSPA March 2022 valuation | All information sent |
| The requester asked for details regarding the review of the discount rate used in the March 2022 PSPA actuarial valuation, specifically seeking reports or correspondence on the methodology and experience analysis. The Treasury disclosed a document summarizing discussions between PSPA and Treasury officers which confirmed the decision to maintain the 4.5% discount rate based on historical income growth and population projections. | ||
| 2025-08-06 | MDC rental eligibility criteria | Not upheld |
| The requester asked the Treasury for documents regarding rental eligibility criteria and allocation policies for the former nurses' home 'Thie Clag'. The Treasury refused the request, stating they do not hold the information because the Manx Development Corporation operates at arm's length from the government. | ||
| 2025-08-06 | MDC housing eligibility & funding at the former nurses' home | Vexatious request |
| The request sought details on housing eligibility, residency requirements, and funding for key workers at the 'Thie Clag' former nurses' home. The Treasury refused to disclose the information, classifying the request as vexatious due to the frequency and overlapping nature of seven related submissions received within two weeks. | ||
| 2025-08-06 | types and amounts of costs including costs of rates | Vexatious request |
| The requester asked for details on rental costs and rates for the 'Thie Clag' refurbishment project, but the Treasury refused to disclose the information, classifying the request as vexatious due to a high volume of overlapping submissions. | ||
| 2025-08-06 | Will the Manx public be permitted to view Thie Clag apartments. | Vexatious request |
| The request sought information on public viewing access and parking permits for the Thie Clag apartments, but the Treasury refused to disclose information, classifying the request as vexatious due to the frequency and overlapping nature of seven related submissions within two weeks. | ||
| 2025-08-06 | MDC Interest paid loans. | Vexatious request |
| The requester asked for details on loans and interest paid by the Manx Development Corporation for the 'Thie Clag' refurbishment project. The Treasury refused to disclose the information, classifying the request as vexatious due to the high volume of overlapping requests received within a short period. | ||
| 2025-08-06 | Management fees and cost of maintenance. | Vexatious request |
| The requester asked for management fees and maintenance costs regarding the 'Thie Clag' refurbishment project, but the Treasury refused to disclose the information, classifying the request as vexatious due to a high volume of overlapping submissions. | ||
| 2025-08-04 | Benefit Fraud & Error 2014-15 to 2024-25 | Some information sent but not all held |
| The request sought updated benefit fraud and error statistics for 2014-25 and data on written-off overpayments, but the Treasury could not provide written-off figures for 2014-16 due to missing records. | ||
| 2025-07-24 | changes to the MDC Shareholder Agreement | No information sent - all held but exempt |
| The requester asked for copies of changes to the 2021 MDC Shareholder Agreement, citing a clause that supposedly mandates public disclosure. The Treasury responded that no information was sent because the requested documents are already reasonably accessible on the government website. | ||
| 2025-07-23 | Wind farm costs further to FOI 4660353 | Some information sent but part exempt |
| The request sought correspondence and financial data regarding the onshore wind farm project and Earystane plantation land valuation from May 2025 onwards. The Treasury released partial email extracts but withheld specific financial and land valuation details under section 30 exemptions to protect economic interests. | ||
| 2025-07-11 | Work visas issued FY ended 31 March 2025 | Upheld - partial |
| The request sought detailed statistics on work visas issued in the Isle of Man for the financial year ending 31 March 2025, broken down by category, nationality, salary, sector, and role. The Treasury partially upheld the request, providing comprehensive tables for visa categories, nationalities, and sectors, though salary and sponsor sector data totals were lower than the overall visa count. | ||
| 2025-07-11 | Work visas issued 3 months to 30 June 2025 | Some information sent but part exempt |
| The request sought detailed statistics on work visas issued in the Isle of Man between April and June 2025, broken down by category, nationality, salary, sector, and role. The Treasury disclosed data on visa categories and salary bands but withheld specific nationality counts due to data protection exemptions regarding personal identification. | ||
| 2025-07-11 | Applications by immigration route FY 2025 | Some information sent but part exempt |
| The request sought immigration application and visa issuance data for the financial year ending March 2025; while application data was withheld due to pending publication, visa issuance statistics were fully disclosed. | ||
| 2025-07-11 | Applications by immigration route 3 months to 30 June 2025 | Some information sent but part exempt |
| The request sought a summary of immigration applications and visas issued between April and June 2025, to which the Treasury responded by providing partial data while redacting specific details to protect personal information. | ||
| 2025-06-25 | KWC Loan Documentation held by the Treasury | Not upheld |
| The request sought copies of a Treasury Paper and accounting documentation regarding financial assistance for King William's College, but the outcome was 'Not upheld' with the response text provided containing the Treasury Paper itself. | ||
| 2025-06-23 | Immigration Isle of Man | No information sent - all held but exempt |
| The request sought the number of benefit recipients granted exceptions to residential conditions from June 2024, but the Treasury refused to provide the data directly. | ||
| 2025-06-19 | Major projects board | Some information sent but part exempt |
| The request sought agendas, minutes, and project documents regarding onshore renewables from the Major Projects Board, resulting in partial disclosure where specific meeting details were released but other items were withheld under exemption s.25. | ||
| 2025-06-13 | Manx Development Corporation draw down from Lloyds 100k loan facility | Some information sent but part exempt |
| The request sought details on recent drawdowns and the total debt of the Manx Development Corporation's Lloyds Bank loan facility. The Treasury disclosed specific drawdown amounts for Loans 1, 3, 4, and 5, and provided a total debt figure, while noting some information was already publicly available on the disclosure log. | ||
| 2025-05-15 | Onshore wind farm | Some information sent but part exempt |
| A request for financial data and land acquisition correspondence regarding the Isle of Man onshore wind farm was partially fulfilled, with Treasury papers and emails released but specific details redacted due to exemptions. | ||
| 2025-05-12 | KWC - Due Diligence, Directors' Report & Financial Statements | Some information sent but part exempt |
| A request was made for due diligence documents and financial statements regarding a £2.2 million grant to King William's College, resulting in the partial disclosure of Treasury Board minutes and internal correspondence highlighting concerns over the college's financial forecasts and growth plans. | ||
| 2025-04-10 | Castletown Rates Information (Debtors & Rateable Value of Properties) | Some information sent but part exempt |
| The Treasury disclosed total rate debt and debtor counts for Castletown over the last five financial years but refused to provide current rateable values by address, citing that the information is already reasonably accessible via the Valuations Office. | ||
| 2025-04-01 | Leasing two plots of land situated next to Druidale Farm | Some information sent but part exempt |
| A request was made for all Treasury documentation regarding the leasing of two plots of land next to Druidale Farm. The authority partially disclosed information by providing extracts from two 2012 Treasury Board meetings and two additional documents, while withholding some content under exemptions. | ||
| 2025-03-18 | Benefit information. | No information sent - all held but exempt |
| The request sought confirmation of social security benefit rates, average monthly support per family unit, and total expenditure data from the Isle of Man Treasury. The authority refused to provide new calculations or summaries, citing that the information is already publicly accessible online or would require substantial compilation to produce. | ||
| 2025-03-04 | Exemption from Rates | Some information sent but part exempt |
| The Treasury responded to a request for a list of properties exempt from rates under section 74 of the Rating and Valuation Act 1953 for the year ending 31 March 2025. The authority provided a partial list of addresses and claimants, though some entries were redacted citing section 25 exemptions. | ||
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